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    <title>2014 (11) TMI 744 - CALCUTTA HIGH COURT</title>
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    <description>The Court set aside the Tribunal&#039;s order dismissing the application for waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944, based on the lack of clearance from the Committee on Disputes (CoD). The Court directed the Tribunal to reconsider the application within two months, following the Supreme Court&#039;s decision that CoD clearance was no longer mandatory. The petitioner was allowed to amend the prayer in the writ petition, and no costs were awarded.</description>
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    <pubDate>Tue, 23 Jul 2013 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=253427</link>
      <description>The Court set aside the Tribunal&#039;s order dismissing the application for waiver of pre-deposit of duty and penalty under Section 11AC of the Central Excise Act, 1944, based on the lack of clearance from the Committee on Disputes (CoD). The Court directed the Tribunal to reconsider the application within two months, following the Supreme Court&#039;s decision that CoD clearance was no longer mandatory. The petitioner was allowed to amend the prayer in the writ petition, and no costs were awarded.</description>
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      <pubDate>Tue, 23 Jul 2013 00:00:00 +0530</pubDate>
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